SOUTHERN CALIFORNIA AMATEUR HOCKEY ASSOCIATION (EIN 954103925) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

DAVID BIGELOW

Phone

5627060988

Tax Period

2024-07-01 to 2025-06-30

SOUTHERN CALIFORNIA AMATEUR HOCKEY ASSOCIATION, founded in 2002, is a small nonprofit that reported $370K in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion.

Mission

PROMOTING AND PROVIDING YOUTH HOCKEY IN SOUTHERN CALIFORNIA

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $370,435

Investment Income $33

Other Revenue $0

TOTAL REVENUE $370,468

Expense Breakdown

Grants Paid $0

Salaries & Benefits $57,950

Fundraising Expenses $0

Program Expenses $362,664

Other Expenses $259,254

TOTAL EXPENSES $377,379

Year-over-Year Comparison

	2024	2023	Change
Revenue	$370,468	$325,181	+0.1%
Expenses	$377,379	$391,886	0.0%
Net Income	$-6,911	$-66,705	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$50,450

Total Directors

$50,450

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVE BIGELOW	COMMISSIONER	10.00	Officer Director	$15,000	$0	$15,000
ROSEMARY VOULELIKAS	DEPUTY COMMISSIONER	10.00	Officer Director	$0	$0	$0
DAVE BIGELOW	ICE CONVENOR	10.00	Director	$0	$0	$0
RICK HUTCHINSON	DIRECTOR OF SAFESPORT	10.00	Director	$0	$0	$0
JAMES BURCAR	MITE DIRECTOR	10.00	Director	$0	$0	$0
TODD THOMASY	DIRECTOR AT LARGE	10.00	Officer Director	$0	$0	$0
ROBERT FOSTER	STATISTICIAN	10.00	Officer Director	$20,200	$0	$20,200
MONICA GORDON	DIRECTOR OF SOCIAL MEDIA	10.00	Officer Director	$1,750	$0	$1,750
JANE LORD	PARLIAMENTARIAN	10.00	Officer Director	$0	$0	$0
HELEN ALEX	TREASURER	10.00	Officer Director	$9,000	$0	$9,000
BRIAN MCDONOUGH	REGISTRAR	10.00	Officer Director	$4,500	$0	$4,500
JASON WEINER	DIRECTOR AT LARGE	10.00	Officer Director	$0	$0	$0
BYRON WILLIAMS	DIRECTOR AT LARGE	10.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$370,468	$377,379	$325,673	$-6,911
2024	$325,181	$391,886	$332,584	$-66,705
2023	$341,230	$368,088	$399,289	$-26,858
2022	$387,229	$435,593	$426,147	$-48,364
2021	$7,608	$67,789	$474,514	$-60,181
2020	$444,118	$443,267	$534,695	$851
2019	$437,263	$398,349	$533,844	$38,914
2018	$474,305	$370,103	$494,930	$104,202

SOUTHERN CALIFORNIA AMATEUR HOCKEY ASSOCIATION